2 Answers
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That’s a valid class for both Cocoa and Cocoa Touch. I believe recent versions of Xcode decide whether to import Cocoa/Cocoa.h or Foundation/Foundation.h based on what you’ve specified as the superclass. If the class you’ve created inherits from NSObject, there’s no need to import the whole of Cocoa — Foundation alone suffices.

In terms of your comment about iOS using <Foundation/Foundation.h> - this isn't the case - if you look inside <Cocoa/Cocoa.h>, you'll find that it actually includes the foundation header itself as well as other items such as CoreData, etc.